An individual shall be exempt from the District shared responsibility payment for a month in which the Authority determines that individual has suffered a hardship with respect to the ability to obtain coverage under a qualified health plan.
The Authority shall grant a hardship exemption if it determines any of the following based on the information submitted on the hardship application published by the Authority:
Each hardship exemption shall be granted for at least the month before, the month or months during, and the month after a specific event or circumstances that qualified the individual for the exemption. A single approval shall not span more than one taxable year. Instead, an individual may submit separate applications for separate taxable years pursuant to §230.2.
D.C. Mun. Regs. tit. 26, r. 26-D202